Los Angeles Police Foundation
Nonprofit profile at a glance
- EIN
- 954700442
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, USA
- Phone
- 2134894636
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services N.E.C.
Reported finances
- Revenue
- $7,199,800
- Expenses
- $6,513,790
- Assets
- $22,023,550
- Liabilities
- $4,961,326
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
44 people listed
Executive titles in this filing
- DANA KATZ (EXECUTIVE DIRECTOR)
Highest reported compensation
- DANA KATZ (EXECUTIVE DIRECTOR): $288,051 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of lapf is to create partnerships to provide resources and programs that help the police perform at their highest level and to enhance lapd-community relations.(see schedule o)
What it reported doing in 2024
Lapd university - $250,000: this request provided funding for two years of licensing for allogy, which is the company that provides the lapd university (lapdu) app so that sworn and civilian employees can complete mandatory department training on a mobile device or computers. This allows officers to remain in the field and complete training at their own pace while on duty. Since its inception in 2021, officers have completed more than 40,000 courses using lapdu. The license for this app was previously covered through a California department of justice grant.artc obstacle course - $32,602.50: this request funded repairs to the artc obstacle course. The artc is one of three academy facilities that conducts recruit training for the los angeles police department. This obstacle course is a mandatory test that all recruit officers take during their academy training and is part of the training specifications directed by the California commission of peace officer standards and training (post). A basic course certification review (bccr) was recently conducted by post, where it was determined that portions of the obstacle course wall and fence did not meet their specifications.this grant is being requested to hire a contractor to update the existing obstacle course at artc to meet the requirements set by post. The repair of the obstacle course's wall and fence will allow artc to continue to operate and meet post standards to have an accredited police academy in the state of California.metro overwatch cadre equipment - $21,160.82: this grant funded equipment for the newly formed metro overwatch cadre. This new cadre consists of officers who will provide security and coordinate police response during large open area public gatherings and events.
Operating model
- Revenue model
- Donor-supported. 88% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 77% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Liabilities are high compared with assets and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 75
- Accountability: 100
- Sustainability: 63
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.9%; rating input score 85
- Program expense ratio: 91.8%; rating input score 92
- Fundraising efficiency: $27.8 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9.5%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 3.38; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 16.8% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 84.9% of revenue deployed · 91.8% of spending went to programs
- Governance: 40 of 40 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $6M in reported program spending
- Leadership: top reported pay $288K · 44 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $369K reported
- Consistency: 33 of 33 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.